Search results for: conservation practice

Authors: Pichamon Chansuchai

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The objective of this research were to investigate electronic payment system on the internet and offer the guidelines for proper internal control of the payment system based on international standard security control (ISO/IEC 17799:2005),in a case study of payment of the internet, Thailand. The guidelines covered five important areas: (1) business requirement for access control, (2) information systems acquisition, development and maintenance, (3) information security incident management, (4) business continuity management, and (5) compliance with legal requirement. The findings from this qualitative study revealed the guidelines for proper internet control that were more reliable and allow the same line of business to implement the same system of control.

Keywords: audit, best practice, internet, payment

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Authors: Florian Wagner, Christoph Schmidt, Vincent Bagnoud

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Understanding the interaction of ultra-intense laser pulses with overcritical targets is of major interest for many applications such as laser-driven ion acceleration, fast ignition in the frame of inertial confinement fusion or high harmonic generation and the creation of attosecond pulses. One particular aspect of this interaction is the shift of the critical surface, where the laser pulse is stopped and the absorption is at maximum, due to the radiation pressure induced by the laser pulse, also referred to as laser hole boring. We investigate laser-hole boring experimentally by measuring the backscattered spectrum which is doppler-broadened because of the movement of the reflecting surface. Using the high-power, high-energy laser system PHELIX in Darmstadt, we gathered an extensive set of data for different laser intensities ranging from 10^18 W/cm2 to 10^21 W/cm2, two different levels of the nanosecond temporal contrast (10^6 vs. 10^11), elliptical and linear polarization and varying target configurations. In this contribution we discuss how the maximum velocity of the critical surface depends on these parameters. In particular we show that by increasing the temporal contrast the maximum hole boring velocity is decreased by more than a factor of three. Our experimental findings are backed by a basic analytical model based on momentum and mass conservation as well as particle in cell simulations. These results are of particular importance for fast ignition since they contribute to a better understanding of the transport of the ignitor pulse into the overdense region.

Keywords: laser-hole boring, interaction of ultra-intense lasers with overcritical targets, fast ignition, relativistic laser motter interaction

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Authors: Wahiba Boudraa, Khalil Draidi, Badis Bakhouch, Farah Chettibi, Meriem Aberkane, Zihad Bouslama, Moussa Houhamdi

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The Gulf of Annaba, located at the extreme north eastern Algerian; our site of study is a marsh administratively it is part of the wilaya of Annaba, municipality of El-Bouni; extends on a surface from 55 hectare, the maximum depth is of less 2m. A scheme of work was adopted for an evaluation and characterization of the reproduction of the water nicheurs birds in the marsh of Boussedra. Some important parameters described by the scientific literature; According to standardized methods, variables were the object of a regular follow-up during the period of reproduction. These parameters were taken into account: the installation date of the nests, the vegetable support; blossoming of eggs, causes of the failure of the blossomings (predation or abandonment), characteristics of the nests (composition, internal diameter, external diameter, depth and heightening), measurements of the distances nest-nest nearest, Depth of water, the measurement of eggs, size of laying, size of laying. The follow-up in the marsh was carried out between March 2013 until the month of July 2014 at a rate of two outputs per weeks, one located and noted the nests to control them each week. The study on the reproduction of the water birds enables us to note that this site plays a very important part in the wintering and the reproduction of certain species important. This study opens broad prospects for study of several phenomena related to the ecology of the water birds, and the conservation of the wetlands.

Keywords: Algeria, Boussedra, nests, reproduction, water birds

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Authors: Wang Zhenzhen, Wang Xu, Hong Liangping

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The construction of thematic commercial streets has been on the hotspot with the rapid development of cities. In order to improve the image and competitiveness of cities, many cities are building or rebuilding thematic commercial streets. However, many contradictions and problems have emerged during this process. Therefore, it is significant, for both the practice and the research, to analyse the development of thematic commercial streets and provide some useful suggestions. Through the deep research and comparative study of the eight typical thematic commercial streets in Harbin, this paper summarize the current situations, laws and influencing factors of the development of these streets, and then put forward some suggestions about the plan, constructions and developments of the thematic commercial streets.

Keywords: thematic commercial streets, laws of the development, influence factors, the constructions and developments, degrees of aggregation

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Authors: Dorota Witkowska, Paweł Gosek, Lukasz Swiecicki, Wojciech Jernajczyk, Bruce J. West, Miroslaw Latka

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In clinical practice, the selection of an antidepressant often degrades to lengthy trial-and-error. In this work we employ a normalized wavelet power of alpha waves as a biomarker of antidepressant treatment response. This novel EEG metric takes into account both non-stationarity and intersubject variability of alpha waves. We recorded resting, 19-channel EEG (closed eyes) in 22 inpatients suffering from unipolar (UD, n=10) or bipolar (BD, n=12) depression. The EEG measurement was done at the end of the short washout period which followed previously unsuccessful pharmacotherapy. The normalized alpha wavelet power of 11 responders was markedly different than that of 11 nonresponders at several, mostly temporoparietal sites. Using the prediction of treatment response based on the normalized alpha wavelet power, we achieved 81.8% sensitivity and 81.8% specificity for channel T4.

Keywords: alpha waves, antidepressant, treatment outcome, wavelet

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Authors: Iva Dvornik, Sandro Božić, Žana Božić Brkić

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System-dynamic simulating modelling is one of the most appropriate and successful scientific methods of the complex, non-linear, natural, technical and organizational systems. In the recent practice its methodology proved to be efficient in solving the problems of control, behavior, sensitivity and flexibility of the system dynamics behavior having a high degree of complexity, all these by computing simulation i.e. “under laboratory conditions” what means without any danger for observed realities. This essay deals with the research of the gas turbine dynamic process as well as the operating pump units and transformation of gas energy into hydraulic energy has been simulated. In addition, system mathematical model has been also researched (gas turbine- centrifugal pumps – pipeline pressure system – storage vessel).

Keywords: system dynamics, modelling, centrifugal pump, turbine, gases, continuous and discrete simulation, heuristic optimisation

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Authors: Robin Molinier

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Industrial symbiosis (I.S) is the realization of Industrial Ecology (I.E) principles in production systems in function. I.S consists in the use of waste materials, fatal energy, recirculated utilities and infrastructure/service sharing as resources for production. Environmental benefits can be achieved from resource conservation but economic profitability is required by the participating actors. I.S indeed involves several actors with their own objectives and resources so that each one must be satisfied by ex-ante arrangements to commit toward I.S execution (investments and transactions). Following the Resource-Based View of transactions we build a modular framework to assess global I.S profitability and to specify each actor’s contributions to costs and benefits in line with their resource endowments and performance requirements formulations. I.S projects specificities implied by the need for customization (asset specificity, non-homogeneity) induce the use of long-term contracts for transactions following Transaction costs economics arguments. Thus we propose first a taxonomy of costs and value drivers for I.S and an assignment to each actor of I.S specific risks that we identified as load profiles mismatch, quality problems and value fluctuations. Then appropriate contractual guidelines (pricing, cost sharing and warranties) that support mutual profitability are derived from the detailed identification of contributions by the cost-benefits model. This analytical framework helps identifying what points to focus on when bargaining over contracting for transactions and investments. Our methodology is applied to I.S archetypes raised from a literature survey on eco-industrial parks initiatives and practitioners interviews.

Keywords: contracts, cost-benefit analysis, industrial symbiosis, risks

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Authors: Brian Carey Sims

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The current study examines psychological factors relevant to child custody litigation among African American fathers. Thirty-seven fathers engaged in various stages of custody litigation involving their children were surveyed about their perceptions of racial stereotypes, parental motivations, and racialized dynamics of the court/ legal process. Data were analyzed using a Critical Race Theory model designed to statistically isolate fathers’ perceptions of the existence and maintenance of structural racism through the legal process. Results indicate significant correlations between fathers’ psychological measures and structural outcomes of their cases. Findings are discussed in terms of ethical implications for family court judicial systems and attorney practice.

Keywords: ethics, family, legal psychology, policy, race

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Authors: Toshiki Ito

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Mutual squiggle story making (MSSM ) is the development of Winnicott’s squiggle method in Japan. In the MSSM Method, a therapist has the client freely divide a piece of drawing paper into six spaces, and both the therapist and client do squiggle in each space. All six pictures finished, the therapist then asks the client to create a story using all the pictures. Making a story has the effect of reintegrating what is projected by consciousness. In this paper, the author presented a case with a junior high school girl using MSSM. And it is considered that the advantage of this technique is that (1) it enables non-verbal communication with children and adults who cannot express their feelings verbally. (2) Through this communication, the psychological content of the client and the characteristics of the client's mind can be understood, and (3) It can be said that mutual rapport is deepened by the supportive reaction of the therapist.

Keywords: MSSM, squiggle, Winnicott, drawing method

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Authors: Bilal Orfali

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It is common practice in modern times to read mystical poetry and apply it to our mundane lives and loves. Sufis in the early period did the opposite. Their mystical hymns often spun out of the courtly poetic ghazal, panegyric, and wine songs. This paper highlights the relation of the Arabic courtly poetic canon to early Sufism. Sufi akhbār and poetry evoke past poets and their poetic heritage. They tend to quote or refer to eminent poets whose poetry must have been widely circulated and memorized. However, Sufism places this readily recognizable poetry in a new context that deliberately changes the past. It is a process of a metaphorization in which the reality of the pre-Islamic, Umayyad, and Abbasid models now acts as a device or metaphor for the Sufi poetics.

Keywords: Sufism, Arabic poetry, literature, Islamic literature, Abbasid

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Authors: Sahar Heidary

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Radiography and radiotherapy have emerged as crucial pillars of modern medical practice, revolutionizing diagnostics and treatment for a myriad of health conditions. This abstract highlights the pivotal role of radiography and radiotherapy in favor of healthcare and society. Radiography, a non-invasive imaging technique, has significantly advanced medical diagnostics by enabling the visualization of internal structures and abnormalities within the human body. With the advent of digital radiography, clinicians can obtain high-resolution images promptly, leading to faster diagnoses and informed treatment decisions. Radiography plays a pivotal role in detecting fractures, tumors, infections, and various other conditions, allowing for timely interventions and improved patient outcomes. Moreover, its widespread accessibility and cost-effectiveness make it an indispensable tool in healthcare settings worldwide. On the other hand, radiotherapy, a branch of medical science that utilizes high-energy radiation, has become an integral component of cancer treatment and management. By precisely targeting and damaging cancerous cells, radiotherapy offers a potent strategy to control tumor growth and, in many cases, leads to cancer eradication. Additionally, radiotherapy is often used in combination with surgery and chemotherapy, providing a multifaceted approach to combat cancer comprehensively. The continuous advancements in radiotherapy techniques, such as intensity-modulated radiotherapy and stereotactic radiosurgery, have further improved treatment precision while minimizing damage to surrounding healthy tissues. Furthermore, radiography and radiotherapy have demonstrated their worth beyond oncology. Radiography is instrumental in guiding various medical procedures, including catheter placement, joint injections, and dental evaluations, reducing complications and enhancing procedural accuracy. On the other hand, radiotherapy finds applications in non-cancerous conditions like benign tumors, vascular malformations, and certain neurological disorders, offering therapeutic options for patients who may not benefit from traditional surgical interventions. In conclusion, radiography and radiotherapy stand as indispensable tools in modern medicine, driving transformative improvements in patient care and treatment outcomes. Their ability to diagnose, treat, and manage a wide array of medical conditions underscores their favor in medical practice. As technology continues to advance, radiography and radiotherapy will undoubtedly play an ever more significant role in shaping the future of healthcare, ultimately saving lives and enhancing the quality of life for countless individuals worldwide.

Keywords: radiology, radiotherapy, medical imaging, cancer treatment

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Authors: A. B. Benshak, M. G. Yilkangnha, V. Y. Nanle

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Social crises and violent conflict can inflict direct (short-term) impact on the environment like poisoning water bodies, climate change, deforestation, destroying the chemical component of the soil due to the chemical and biological weapons used. It can also impact the environment indirectly (long-term), e.g., the destruction of political and economic infrastructure to manage the environmental resources and breaking down traditional conservation practices, population displacement and refugee flows which puts pressure on the already inadequate resources, infrastructure, facilities, amenities, services etc. This study therefore examines the impact of social crises on the environment in Jos Plateau State with emphasis on the long-term impact, analyze the relationship between crises and the environment and assess the perception of people on social crises because much work have concentrated on other repercussions such as the economy, health etc that are more politically expedient. The data for this research were collected mostly through interviews, questionnaire, dailies and reports on the subject matter. The data and findings were presented in tables and results showed that the environment is directly and indirectly impacted by crises and that these impacts can in turn result to a continuous cycle of violent activities if not addressed because of the inadequacies in the supply of infrastructural facilities, resources and so on caused by the inflow of displaced population. Recommendations were made on providing security to minimize conflict occurrences in Jos and its environs, minimizing the impact of social crises on the environment, provision of adequate infrastructural facilities to carter for population rise, renewal and regeneration schemes, etc. which will go a long way in mitigating the impact of crises on the environment.

Keywords: environment, impact, long-term, social crises

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Authors: Laura Southgate

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The Association of Southeast Asian Nations (ASEAN), as well as much of the scholarship on the organisation, celebrates its ability to uphold the principle of regional autonomy, understood as upholding the norm of non-intervention by external powers in regional affairs. Yet, in practice, this has been repeatedly violated. This dichotomy between rhetoric and practice suggests an interesting avenue for further study. The East Timor crisis (1975-1999) has been selected as a case-study to test the dynamics of ASEAN state resistance to sovereignty violation in two distinct timeframes: Indonesia’s initial invasion of the territory in 1975, and the ensuing humanitarian crisis in 1999 which resulted in a UN-mandated, Australian-led peacekeeping intervention force. These time-periods demonstrate variation on the dependent variable. It is necessary to observe covariation in order to derive observations in support of a causal theory. To establish covariation, my independent variable is therefore a continuous variable characterised by variation in convergence of interest. Change of this variable should change the value of the dependent variable, thus establishing causal direction. This paper investigates the history of ASEAN’s relationship to the norm of non-intervention. It offers an alternative understanding of ASEAN’s history, written in terms of the relationship between a key ASEAN state, which I call a ‘vanguard state’, and selected external powers. This paper will consider when ASEAN resistance to sovereignty violation has succeeded, and when it has failed. It will contend that variation in outcomes associated with vanguard state resistance to sovereignty violation can be best explained by levels of interest convergence between the ASEAN vanguard state and designated external actors. Evidence will be provided to support the hypothesis that in 1999, ASEAN’s failure to resist violations to the sovereignty of Indonesia was a consequence of low interest convergence between Indonesia and the external powers. Conversely, in 1975, ASEAN’s ability to resist violations to the sovereignty of Indonesia was a consequence of high interest convergence between Indonesia and the external powers. As the vanguard state, Indonesia was able to apply pressure on the ASEAN states and obtain unanimous support for Indonesia’s East Timor policy in 1975 and 1999. However, the key factor explaining the variance in outcomes in both time periods resides in the critical role played by external actors. This view represents a serious challenge to much of the existing scholarship that emphasises ASEAN’s ability to defend regional autonomy. As these cases attempt to show, ASEAN autonomy is much more contingent than portrayed in the existing literature.

Keywords: ASEAN, east timor, intervention, sovereignty

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Authors: Adebayo A. Abimbola, Anifowose O. Joseph, Olanrewaju S. Taiwo

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Green building (GB) practices have the potential to save energy, save money, and improve the quality of human habitat. They can also contribute to water conservation, more efficient use of raw materials, and ecosystem health around the globe. The Intergovernmental Panel on Climate Change (IPCC) singled out the building sector as having the most cost-effective opportunities for reducing carbon emissions—in fact, many building-related opportunities are cost-neutral, or even cost-positive, to the building owner. These benefits have made green building practices the fastest-growing trend in the building industry, but they still represent only a fraction of new construction, and the enormous stock of existing buildings has barely been touched at all. To effectively deliver the kind of (GB) that can become a force for positive change at global, regional and local scales, all workforce sectors need new skills that are both technical and interpersonal in nature. A prominent bottleneck is seen to be education and training. This paper investigates the major gaps in current GB education and training offerings in Nigeria. A questionnaire survey was developed to capture the perception of construction professionals and academics in relevant professions regarding the significance of the identified gaps as it affects GB education and training. Based on Likert scale ranking, research result shows that perception of training in specific technical fields and financial benefits and evaluation are identified as the top gaps in GB training and education offerings. The paper concludes with suggestions and actions that can enhance capabilities of the GB workforce in Nigeria.

Keywords: education and training, gaps, green building, workforce

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Authors: Julaine Allan, Katarzyna Olcon, Padmini Pai, Lynne Keevers, Mim Fox, Maria Mackay, Ruth Everingham

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Effective local responses to community needs are grounded in contextual knowledge and build on existing resources. The Stability, Encompassing, Endurance & Direction (SEED) Wellbeing Program was created in 2020 in response to cumulative disasters, bushfires, floods and COVID, experienced by healthcare staff in the Illawarra Shoalhaven Local Health District, NSW Australia. SEED used a participatory action methodology to bring healthcare staff teams together to engage in restorative activities in the workplace. Guided by Practice Theory, this study identified the practices that supported the recovery of healthcare staff.

Keywords: mental health and wellbeing, workplace wellness, healthcare providers, natural disasters, COVID-19, burnout, occupational trauma

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Authors: Enrico Dorigatti

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The growing pile of hazardous e-waste produced especially by those developed and wealthy countries gets relentlessly bigger, composed of the EEDs (Electric and Electronic Device) that are often thrown away although still well functioning, mainly due to (programmed) obsolescence. As a consequence, e-waste has taken, over the last years, the shape of a frightful, uncontrollable, and unstoppable phenomenon, mainly fuelled by market policies aiming to maximize sales—and thus profits—at any cost. Against it, governments and organizations put some efforts in developing ambitious frameworks and policies aiming to regulate, in some cases, the whole lifecycle of EEDs—from the design to the recycling. Incidentally, however, such regulations sometimes make the disposal of the devices economically unprofitable, which often translates into growing illegal e-waste trafficking—an activity usually undertaken by criminal organizations. It seems that nothing, at least in the near future, can stop the phenomenon of e-waste production and accumulation. But while, from a practical standpoint, a solution seems hard to find, much can be done regarding people's education, which translates into informing and promoting good practices such as reusing and repurposing. This research argues that circuit bending—an activity rooted in neo-materialist philosophy and post-digital aesthetic, and based on repurposing EEDs into novel music instruments and sound generators—could have a great potential in this. In particular, it asserts that circuit bending could expose ecological, environmental, and social criticalities related to the current market policies and economic model. Not only thanks to its practical side (e.g., sourcing and repurposing devices) but also to the artistic one (e.g., employing bent instruments for ecological-aware installations, performances). Currently, relevant literature and debate lack interest and information about the ecological aspects and implications of the practical and artistic sides of circuit bending. This research, therefore, although still at an early stage, aims to fill in this gap by investigating, on the one side, the ecologic potential of circuit bending and, on the other side, its capacity of sensitizing people, through artistic practice, about e-waste-related issues. The methodology will articulate in three main steps. Firstly, field research will be undertaken—with the purpose of understanding where and how to source, in an ecologic and sustainable way, (discarded) EEDs for circuit bending. Secondly, artistic installations and performances will be organized—to sensitize the audience about environmental concerns through sound art and music derived from bent instruments. Data, such as audiences' feedback, will be collected at this stage. The last step will consist in realising workshops to spread an ecologically-aware circuit bending practice. Additionally, all the data and findings collected will be made available and disseminated as resources.

Keywords: circuit bending, ecology, sound art, sustainability

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Authors: Carla Idely Palencia-Aguilar

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Mining in Colombia represents around 2% of the GDP (USD 8 billion in 2018), with main productions represented by coal, nickel, gold, silver, emeralds, iron, limestone, gypsum, among others. Sand and Gravel had been decreasing its participation of the GDP with a reduction of 33.2 million m3 in 2015, to 27.4 in 2016, 22.7 in 2017 and 15.8 in 2018, with a consumption of approximately 3 tons/inhabitant. However, with the new government policies it is expected to increase in the following years. Mining causes temporary environmental impacts, once restoration and rehabilitation takes place, social, environmental and economic benefits are higher than the initial state. A way to demonstrate how the mining interventions had contributed to improve the characteristics of the region after sand and gravel mining, the NDVI (Normalized Difference Vegetation Index) from MODIS and ASTER were employed. The histograms show not only increments of vegetation in the area (8 times higher), but also topographies similar to the ones before the intervention, according to the application for sustainable development selected: either agriculture, forestry, cattle raising, artificial wetlands or do nothing. The decision was based upon a Multicriteria analysis for optimal land use, with three main variables: geostatistics, evapotranspiration and groundwater characteristics. The use of remote sensing, meteorological stations, piezometers, sunphotometers, geoelectric analysis among others; provide the information required for the multicriteria decision. For cattle raising and agricultural applications (where various crops were implemented), conservation of products were tested by means of nanotechnology. The results showed a duration of 2 years with no chemicals added for preservation and concentration of vitamins of the tested products.

Keywords: ASTER, Geostatistics, MODIS, Multicriteria

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Authors: Jesica López, Deniz Koca, Asaf Tzachor

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In 2016 the historic peace accord between the Colombian government and the Revolutionary Armed Forces of Colombia (FARC) had no strong mechanism for managing changes to land use and the environment. Since the end of a 60-year conflict in Colombia, large areas of forest in the Amazon region have been rapidly converted to agricultural uses, most recently by cattle ranching. This suggests that the peace agreement presents a threat to the conservation of the country's rainforest. We analyze the effects of cattle ranching as a driver and accelerator of deforestation from a systemic perspective, focusing on two key leverage points the legal and illegal activities involved in the cattle ranching practices. We map and understand the inherent dynamic complexity of deforestation, including factors such as land policy instruments, national strategy to tackle deforestation, land use nexus with Amazonian food systems, and loss of biodiversity. Our results show that deforestation inside Colombian Protected Areas (PAs) in the Amazon region and the surrounding buffer areas has accelerated with the onset of peace. By using a systems analysis approach, we contextualized the competition of land between cattle ranching and the need to protect tropical forests and their biodiversity loss. We elaborate on future recommendations for land use management decisions making suggest the inclusion of an Amazonian food system, interconnecting and visualizing the synergies between sustainable development goals, climate action (SDG 13) and life on land (SDG 15).

Keywords: tropical rainforest, deforestation, sustainable land use, food security, Colombian Amazon

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Authors: Ouazoul Abdelouahd, Jemjami Nadia

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The concept of well-being at work is one of today's major challenges in maintaining quality of life and managing psycho-social risks at work. Indeed, work in the sports sector has evolved over time, and this exponential evolution, marked by increasing demands and psychological, physical and/or social challenges, which sometimes exceed the resources of sports players, influences their sense of well-being at work. Well-being and burnout as antagonists provide information on the quality of working life in sports. The main objective of this literature review was to examine the scientific corpus dealing with the subject of psychological well-being at work in the sports sector and, more specifically, with sports coaches while exploring the link between sports burnout and well-being. The results reveal the richness of the conceptual approaches and the difficulties of putting them into practice. Prospects for future research were put forward.

Keywords: psychological well-being, burnout, quality of life, sports coaching

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Authors: Rawaa El Ayoubi

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Many researchers, academics and practitioners have developed leadership theories during the 20th century. This substantial effort has built more leadership theories, generating considerable organisational research on leadership models in contemporary literature. This paper explores the stages and drivers of leadership theory evolution based on the researcher’s personal conclusions and review of leadership theories. The purpose of this paper is to create a Leadership Process Model (LPM) that can provide guidance in dealing with the key challenges within the organisation. This integrative model of organisational leadership is based on inner meaning, leader values and vision. It further addresses the relationships between leadership theory, practice and development, exploring why challenges exist within the field of leadership theory and how these challenges can be mitigated.

Keywords: leadership challenges, leadership process model, leadership |theories, organisational leadership, paradigm development

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Authors: Monica Santi, Evita Puspitasari

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International Financial Reporting Standard (IFRS) has developed the principle based accounting standard. Based on this, IASB then eliminated the conservatism concept within accounting framework. Conservatism concept represents a prudent reaction to uncertainty to try to ensure that uncertainties and risk inherent in business situations are adequately considered. The conservatism concept has two ingredients: conditional conservatism or ex-post (news depending prudence) and unconditional conservatism or ex-ante (news-independent prudence). IFRS in substance disregards the unconditional conservatism because the unconditional conservatism can cause the understatement assets or overstated liabilities, and eventually the financial statement would be irrelevance since the information does not represent the real fact. Therefore, the IASB eliminate the conservatism concept. However, it does not decrease the practice of unconditional conservatism in the financial statement reporting. Therefore, we expected the earnings quality would be affected because of this situation, even though the IFRS implementation was expected to increase the earnings quality. The objective of this study was to provide empirical findings about the unconditional conservatism and the earnings quality before and after the IFRS adoption. The earnings per accrual measure were used as the proxy for the unconditional conservatism. If the earnings per accrual were negative (positive), it meant the company was classified as the conservative (not conservative). The earnings quality was defined as the ability of the earnings in reflecting the future earnings by considering the earnings persistence and stability. We used the earnings response coefficient (ERC) as the proxy for the earnings quality. ERC measured the extant of a security’s abnormal market return in response to the unexpected component of reporting earning of the firm issuing that security. The higher ERC indicated the higher earnings quality. The manufacturing companies listed in the Indonesian Stock Exchange (IDX) were used as the sample companies, and the 2009-2010 period was used to represent the condition before the IFRS adoption, and 2011-2013 was used to represent the condition after the IFRS adoption. Data was analyzed using the Mann-Whitney test and regression analysis. We used the firm size as the control variable with the consideration the firm size would affect the earnings quality of the company. This study had proved that the unconditional conservatism had not changed, either before and after the IFRS adoption period. However, we found the different findings for the earnings quality. The earnings quality had decreased after the IFRS adoption period. This empirical results implied that the earnings quality before the IFRS adoption was higher. This study also had found that the unconditional conservatism positively influenced the earnings quality insignificantly. The findings implied that the implementation of the IFRS had not decreased the unconditional conservatism practice and has not altered the earnings quality of the manufacturing company. Further, we found that the unconditional conservatism did not affect the earnings quality. Eventhough the empirical result shows that the unconditional conservatism gave positive influence to the earnings quality, but the influence was not significant. Thus, we concluded that the implementation of the IFRS did not increase the earnings quality.

Keywords: earnings quality, earnings response coefficient, IFRS Adoption, unconditional conservatism

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Authors: O. Esmen, A. Beduk, K. Eryesil, F. Karacelebi

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Entrepreneurship is crucial for the economy of countries in development of economy, creating new jobs and increasing employment; therefore improving welfare and a modern point of view in the society. In the development of a country encouragement of entrepreneurship and entrepreneurial qualities also play a paramount role. The increase in the world population results in more production, which brings excessive use of resources and inevitably shortage of them. In addition to this; development in technology, mismanagement in production and deficiency of waste system cause negative effects on the environmental ecological balance. Nowadays, with the societies getting awareness of environment while buying products and services, they prefer companies which are careful about environment. And as a result of this, ecoentrepreneurship gains importance. In this study; ecoentrepreneurship, which we think will gain more importance in the world and Turkey, is presented with the examples from the world and Turkey.

Keywords: ecoentrepreneurship, entrepreneurship, environmental awareness, development of economy

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Authors: John Joseph S. Martis, Rohanchandra R. Gatty, Aaron Jose Fernandes, Rahul P. Nambiar

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Introduction: Surgery for breast cancer is either mastectomy or breast conservation surgery. The most commonly used incision for modified radical mastectomy is the transverse Stewart incision. But this incision may have the disadvantage of causing disparity between the closure lines of superior and inferior skin flaps in mastectomy and can cause overhanging of soft tissue below and behind the axilla. The curvizigzag incision, on principle, may help in this regard and can prevent scar migration beyond the anterior axillary line. This study aims to compare the two incisions in this regard. Methods: 100 patients with cancer of breast were included in the study after satisfying inclusion and exclusion criteria. They underwent surgery at Father Muller Medical College, Mangalore, India, between November 2019 to September 2021. The patients were divided into two groups. Group A patients were subjected to modified radical mastectomy with curvizigzag incision and group B patients with transverse Stewart incision. Results: Seroma on postoperative day1, day 2 was 0% in both the groups. Seroma on postoperative day 30 was present in 14% of patients in group B. 60% of patients in group B had sag of soft tissue below and behind the axilla, and none of the patients in group A had this problem. In 64% of the patients in group B, the incision crossed the anterior axillary fold, 64% of the patients in group B had tension in the incision site while approximation of the skin flaps. Conclusion: Curvizigzag incision is statistically better with lesser complications when compared to the transverse Stewart incision for modified radical mastectomy for carcinoma breast.

Keywords: breast cancer, curvizigzag incision, transverse Stewart incision, seroma, modified radical mastectomy

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Authors: Sulhee Lee, Geon Kim, Young-Seo Park

Abstract:

Unlike the traditional milk sterilization methods (LTLT, HTST, or UHT), pulsed electric field (PEF) technology is a non-thermal pasteurization process. This technology minimizes energy required for heat treatment in food processing, changes in sensory properties, and physical losses. In this study, structural changes of bovine milk proteins, the amount of immunoproteins such as IgG, and their storability by PEF treatment were examined. When the changes of protein content in PEF-treated milk were examined using HPLC, the amounts of α-casein and β-lactoglobulin were reduced over 40% each, whereas those of κ-casein and β-casein did not change. The amount of α-casein in HTST milk was reduced to 50%. When PEF was applied to milk at the energy level of 250 kJ, the amounts of IgG, IgA, β-lactoglobulin (β-LG), lactoferrin, and α-lactalbumin (α-LA) decreased by 43, 41, 35, 63, and 45%, respectively. When milk was sterilized by LTLT process followed by PEF process at the level of 150 kJ, the concentrations of IgG, IgA, β-LG, lactoferrin, and α-LA were 56.6, 10.6, 554, 2.8 and 660.1 μg/mL, respectively. When the bovine milk was sterilized by LTLT process followed by PEF process at the energy level of 180 kJ, storability of immunoproteins of milk was the highest and the concentrations of IgG, IgA, and β-LG decreased by 79.5, 6.5, and 134.5 μg/mL, respectively, when compared with the initial concentrations of those proteins. When bovine milk was stored at 4℃ after sterilization through HTST sterilizer followed by PEF process at the energy level of 200 kJ, the amount of lactoferrin decreased 7.3% after 36 days of storage, whereas that of lactoferrin of raw milk decreased 16.4%. Our results showed that PEF treatment did not change the protein structure nor induce protein denaturation in milk significantly when compared with LTLT or HTST sterilization. Also, LTLT or HTST process in combination with PEF were more effective than LTLT only or HTST only process in the conservation of immunoproteins in bovine milk.

Keywords: pulsed electric field, bovine milk, immunoproteins, sterilization

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Authors: Eko Liao, Cheryl Zhang

Abstract:

Employee job crafting refers to employee’s proactive behaviors of making customized changes to their jobs on cognitive, relationship, and task levels. Previous studies have investigated different situations triggering employee’s job crafting. However, much less is known about what would be the consequences for both employee themselves and their work groups. Guided by conservation of resources theory (COR), this study investigates how employees job crafting increases their objective task performance and promotive voice behaviors at work. It is argued that employee would gain more resources when they actively craft their job tasks, which in turn increase their job performance and encourage them to have more constructive speak-up behaviors. Specifically, employee’s psychological resources (i.e., job engagement) and relational resources (i.e., leader-member relationships) would be enhanced from effective crafting behaviors, because employees are more likely to regard their job tasks as meaningful, and their leaders would be more likely to notice and recognize their dedication at work when employees craft their job frequently. To test this research model, around 400 employees from various Chinese organizations from mainland China joins the two-wave data collection stage. Employee’s job crafting behaviors in three aspects are measured at time 1. Perception of resource gain (job engagement and leader-member exchange), voice, and job performance are measured at time 2. The research model is generally supported. This study contributes to the job crafting literature by broadening the theoretical lens to a resource-based perspective. It also has practical implications that organizations should pay more attention to employee crafting behaviors because they are closely related to employees in-role performance and constructive voice behaviors.

Keywords: job crafting, resource-based perspective, voice, job performance

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Authors: Raoul Ouambo Tobou, Alexis Kuitche, Marcel Edoun

Abstract:

The FWM (Finite Window Method) is a new numerical meshfree technique for solving problems defined either in terms of PDEs (Partial Differential Equation) or by a set of conservation/equilibrium laws. The principle behind the FWM is that in such problem each element of the concerned domain is interacting with its neighbors and will always try to adapt to keep in equilibrium with respect to those neighbors. This leads to a very simple and robust problem solving scheme, well suited for transfer problems. In this work, we have applied the FWM to an unsteady scalar convection-diffusion equation. Despite its simplicity, it is well known that convection-diffusion problems can be challenging to be solved numerically, especially when convection is highly dominant. This has led researchers to set the scalar convection-diffusion equation as a benchmark one used to analyze and derive the required conditions or artifacts needed to numerically solve problems where convection and diffusion occur simultaneously. We have shown here that the standard FWM can be used to solve convection-diffusion equations in a robust manner as no adjustments (Upwinding or Artificial Diffusion addition) were required to obtain good results even for high Peclet numbers and coarse space and time steps. A comparison was performed between the FWM scheme and both a first order implicit Finite Volume Scheme (Upwind scheme) and a third order implicit Finite Volume Scheme (QUICK Scheme). The results of the comparison was that for equal space and time grid spacing, the FWM yields a much better precision than the used Finite Volume schemes, all having similar computational cost and conditioning number.

Keywords: Finite Window Method, Convection-Diffusion, Numerical Technique, Convergence

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Authors: Martina Kaufmann, Thomas Goetz, Anastasiya A. Lipnevich, Reinhard Pekrun

Abstract:

Positive emotions have been shown to benefit from optimistic perceptions, even if these perceptions are illusory. The current research investigated the impact of illusions of control on positive emotions. There is empirical evidence showing that people are more emotionally attentive to losses than to gains. Hence, we expected that, compared to gains, losses in illusory control would have a stronger impact on positive emotions. The results of two experimental studies support this assumption: Participants who experienced gains in illusory control showed no substantial change in positive emotions. However, positive emotions decreased when they perceived a loss in illusory control. These results suggest that a loss of illusory control (but not a gain thereof) mediates the impact of the situation on individuals’ positive emotions. Implications for emotion theory and practice are discussed.

Keywords: cognitive appraisal, control, illusions, optimism, positive emotions

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Authors: Hussain A. Alkharusi, Said S. Aldhafri, Hilal Z. Alnabhani, Muna Alkalbani

Abstract:

Analysing classroom assessments is one of the responsibilities of the teacher. It aims improving teacher’s instruction and assessment as well as student learning. The present study investigated factors that might explain variation in teachers’ practices regarding analysis of classroom assessments. The factors considered in the investigation included gender, in-service assessment training, teaching load, teaching experience, knowledge in assessment, attitude towards quantitative aspects of assessment, and self-perceived competence in analysing assessments. Participants were 246 in-service teachers in Oman. Results of a stepwise multiple linear regression analysis revealed that self-perceived competence was the only significant factor explaining the variance in teachers’ analysis of assessments. Implications for research and practice are discussed.

Keywords: analysis of assessment, classroom assessment, in-service teachers, self-competence

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Authors: Lien T. H. Tran, David A. Holloway

Abstract:

Corporate governance practices have changed significantly across the world in the past three decades. Spectacular corporate failures during this period have acted as a catalyst for the development of codes and guidelines that have resulted in the global acceptance of a ‘best practice’ model. This study assesses the relevance of such a ‘one size fits all model’ for the developing nation state of Vietnam. The findings of this analytical paper is that there are three key elements (government, international institutions and the nature of business) that are pertinent and central to corporate governance developments in the country. We also find that the quality of corporate governance in Vietnam is at a medium level when compared to international practices. Vietnam still has a long way to go to construct and embed effective corporate governance policies and practices and promote ethical business behaviours and sound decision making at board level.

Keywords: corporate governance, government, international institutions, public companies, Vietnam

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Authors: Judita Konečná, Dagmar Halo, Martin Matoulek

Abstract:

Background: Personality pathology does not have to be a contraindication nor an obstacle in obesity treatment, or eventually, surgical treatment. Detection of specific maladaptive personality traits can help us understand the manner of behavior leading to obesity as well as to address the treatment better. Objective: Using The Personality Inventory for DSM-5 (PID-5) in combination with clinical interviews with the goal of gaining a psychological evaluation to set the treatment procedure. Data was collected from more than 400 patients to detect differences in constellations of maladaptive personality traits based on BMI, DM2 and gender. Conclusions: Besides the fact that a psychological evaluation can help address the treatment better, analyses showed that it is also useful to detect specific groups of patients. Implications for clinical practice are discussed, as well as recommendations for group education programs based on quantitative research.

Keywords: bariatric surgery, obesity, personality traits, PID-5, treatment

Procedia PDF Downloads 221